Reporting of Nonpayroll Withheld Tax Liabilities

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [IA-30-95] RIN 1545-AT86

TITLE: Reporting of Nonpayroll Withheld Tax Liabilities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.

SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the reporting of nonpayroll withheld income taxes under section 6011 of the Internal Revenue Code. The text of the temporary regulations also serves as the text for this notice of proposed rulemaking.

DATES: Written comments and requests for a public hearing must be received by December 15, 1995.

ADDRESSES: Send submissions to: CC: DOM: CORP: T: R (IA-30-95), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC: DOM: CORP: T: R (IA-30-95), Courier's Desk, Internal Revenue Service, 1111 Constitution Ave. NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Vincent G. Surabian, (202) 622- 6232 (not a toll-free number).

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